Ord66 1265 - Laserfiche WebLink

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cla~m in writing therefor, stating under penal~y o~ perjury ~he specific ground upo~ wnich ~he c.a~~ is ~o~~aec, is filed with the Tax Administrator withi~ three years of tne date of payme:lt., The claim shall be on .{=- ~-m co ......U_.h.;;J f\;.rr.ished by the TQX Administrator. (0) An operator may cla~m a refund or t~ce as credit against taxes collected and remitted the amount overpaid, paid more tnan once or erroneousl~ or illegally collected or received when it is established in a manner ?rescribed by the Tax Administrato= that the person from v~~om the tax nas been collected was not a transienti provided, however, that neit~er a refund no~ a credit shall be allcwed unless the amount of the tax so collected has either been refunded to ..-'",,":::::' l.......~ oicrar..sient or crcdi ted to rent: subsequently payable by the transient to ~ne operator. (c) A transient may obtain a refu~d of taAes ove~paid or paid more than once or erroneously or illegally collected O~ r8ceiv2d ~y the c~ty by filing ~ c~2i~ i~ t~~ 'ma~n8r provided in su~paragraph (a) of this section, D~~ only when the tax was pa~d by the transient directly to the 7ax Admin- ist~ator, or when the transient having paid the tax to the o?era~or, establishes to the satisfaction of t~e Tax Admin- istrator that the transient has been unable to obtain a refu~d from tne operator vh~O co:lected the tax. (d) No refund shall be paid under the provisions of t~is section unless the claimant establishes his =ight tnereto by wri-t:ten records sno\^ling enti tlernent ':~l"'lereto. Section 32. 2:9. Any tax required to be paid by any trans~ent under the provisions of this article shall ~c deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the -8-